Opinion
10296-22S 15215-22S
08-31-2022
HANNAH L. NEWMAN, ET AL Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of respondent's Motion to Close on Ground of Duplication, filed August 26, 2022, at Docket No. 15215-22S, it appearing that the petition in petitioner's case at Docket No. 15215-22S challenges the same notice of deficiency that petitioner challenges in her case at Docket No. 10296-22S, it is
ORDERED that respondent's above-referenced motion is granted in that the case at Docket No. 15215-22S is closed on the ground of duplication. All future communications with respect to petitioner's 2019 tax year shall be directed to petitioner's case at Docket No. 10296-22S. It is further
ORDERED that the Clerk of the Court shall copy the Petition, filed June 27, 2022, in the case at Docket No. 15215-22S, and file it as of that same date in the case at Docket No. 10296-22S as a First Amended Petition. It is further
ORDERED that respondent's Answer, filed June 30, 2022, in the case at Docket No. 10296-22S, is recharacterized as an Answer to Amended Petition. It is further
ORDERED that petitioner's Motion to Proceed remotely, filed August 8, 2022, at Docket No. 15215-22S, is denied as moot.